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8/19/2019 Neraca Lajur 1
1/40
Kode Akun Akun
kas
piutang
asuransi dibayar dimuka
peralatan
akumulasi depresiasi
utang usaha
modal,tuan hasyim
prive, tuan hasyim
pendapatan
beban gaji
beban sewa
beban lain-lain
asuransi yang telah terpakai
utang gaji
depresiasi peralatan
akumulasi depresiasi peralatan
pendapatan ja
beban - beba
beban gaji
beban sewa
beban lain-lai
jumlah beban
laba bersih
8/19/2019 Neraca Lajur 1
2/40
8/19/2019 Neraca Lajur 1
3/40
NERACA LAJUR
Nera(a Saldo )urnal *enyesuaian
+ebet Kredit +ebet Kredit "p $,%&&,&&&
"p &&,&&&
"p &&,&&& "p %&&,&&&
"p #,&&&,&&&
"p $,&&&,&&&
"p &&,&&&
"p #,.&&,&&&
"p /&&,&&&
"p #,&&,&&&
"p $,.&&,&&& "p %&&,&&&
"p 0&&,&&&
"p #&&,&&&
"p ,/&&,&&& 111
"p %&&,&&&
"p %&&,&&&
"p /&&,&&&
"p /&&,&&&
"p 2&&,&&& "p 2&&,&&&
NUSACO
!aporan !aba-"ugi
per #$ desember %&$&
sa "p #,&&,&&&
'
"p $,.&&,&&&
"p 0&&,&&&
"p #&&,&&&
"p %,0&&,&&&
"p &&,&&&
8/19/2019 Neraca Lajur 1
4/40
NUSACO
N3"ACA
4uesday, August #$, %&
AS34
kas "p $,%&&,&&&
piutang "p &&,&&&
asuransi dibayar dimuka "p %&&,&&&
peralatan "p #,&&&,&&&
akumulasi depresiasi "p /&&,&&&
jumlah Aset "p ,0&&,&&&
8/19/2019 Neraca Lajur 1
5/40
Nera(a Saldo +isesuaikan !aba 5 "ugi
+ebet Kredit +ebet Kredit "p $,%&&,&&&
"p &&,&&&
"p %&&,&&&
"p #,&&&,&&&
111
111
111
"p /&&,&&&
111 "p #,&&,&&&
"p $,2&&,&&& 111
"p 0&&,&&& 111
"p #&&,&&& 111
"p %&&,&&&
111
"p /&&,&&& 111
111
"p 2,%&&,&&& "p 2,%&&,&&& "p #,#&&,&&& "p #,&&,&&&
"p $&&,&&&
"p #,&&,&&& "p #,&&,&&&
NUSACO
!aporan *erubahan od
#$ +esember %&$&
odal
ditambah ' laba bersih
dikurangi ' pengambilan prive
modal #$ agustus %&$&
8/19/2019 Neraca Lajur 1
6/40
&
K36A)78AN
utang usaha "p &&,&&&
utang gaji "p %&&,&&&
)umlah kewajiban "p 0&&,&&&
O+A!
odal, 9asyim "p ,&&&,&&&
)umlah Kewajiban : odal "p ,0&&,&&&
8/19/2019 Neraca Lajur 1
7/40
Nera(a
+ebet Kredit "p $,%&&,&&&
"p &&,&&&
"p %&&,&&&
"p #,&&&,&&&
111
111
111
"p /&&,&&&
"p %&&,&&&
"p %&&,&&&
"p /&&,&&&
111
"p /,2&&,&&& "p /,2&&,&&&
al
"p #,.&&,&&&
"p &&,&&&
"p ,/&&,&&&
"p /&&,&&&
"p ,&&&,&&&
8/19/2019 Neraca Lajur 1
8/40
8/19/2019 Neraca Lajur 1
9/40
Kode Akun Akunkas
piutang usaha
sewa dibayar dimuka
persediaan perlengkapan kantor
peralatan kantor
akumulasi depr; *eralatan
utang usaha
utang wesel
modal, tuan handoko
prive, tuam handoko
pendapatan
beban sewa
beban gaji
beban lain-lain
depresiasi prlatan kantor
utang bunga
akumulasi depresiasi peralatan
beban bunga
!a
4hursda
pendapatan jasa
beban - beban '
beban gaji
beban sewa
beban lain-lain
beban bunga
jumlah beban
laba bersih
8/19/2019 Neraca Lajur 1
10/40
kas
piutang
sewa dibayar
peralatan ka
persediaan p
akumulasi de
8/19/2019 Neraca Lajur 1
11/40
NERACA LAJUR
Nera(a Saldo )urnal *enyesuaian
+ebet Kredit +ebet Kredit "p %/,&&&
"p %0.,&&&
"p $&,&&& "p .&,&&&
"p /&,/&&
"p 0,&&&
"p %$&,/&&
"p $2.,&&&
"p .$&,&&&
"p #2,&&&
"p $,#$/,/&&
"p #,,&&&
"p #/&,&&& "p .&,&&&
"p $,$,&&&
"p $%2,/&&
"p ,//,/&& "p ,//,/&&
"p /,&&&
"p /#,/&&
"p /,&&&
"p /#,/&&
"p $$,/&& "p $$,/&&
A6A" 3"A9poran !aba-"ugi
, September #&, %&$&
"p #,,&&&
"p $,$,&&&
"p #22,&&&
"p $%2,/&&
"p /#,/&&
"p $,.00,&&&
"p $,%0,&&&
8/19/2019 Neraca Lajur 1
12/40
A6A" 3"A9
N3"ACA
4hursday, September #&, %&$&
AS34 "p %/,&&&
"p %0.,&&&
dimuka "p .&,&&&
tor "p /&,/&&
lngkapn kantor "p 0,&&&
resiasi peralatan "p /,&&&
jumlah Aset "p $,#,/&&
8/19/2019 Neraca Lajur 1
13/40
Nera(a Saldo +isesuaikan !aba 5 "ugi
+ebet Kredit +ebet Kredit "p %/,&&&
"p %0.,&&&
"p .&,&&&
"p /&,/&&
"p 0,&&&
111
111
111
111
"p $,#$/,/&&
111 "p #,,&&&
"p %&,&&& "p #22,&&&
"p $,$,&&& 111
"p $%2,/&& 111
"p /,&&& 111
111
111
"p /#,/&& 111
"p ,0/.,&&& "p ,0/.,&&& "p $,%,&&& "p #,,&&&
"p $,%$&,&&&
"p #,,&&& 111
A6A" 3"A9!aporan *erubahan odal
4hursday, September #&, %&$&
odal
ditambah ' laba bersih "p $,%0,&&&
dikurangi ' pengambilan prive
modal #$ agustus %&$&
8/19/2019 Neraca Lajur 1
14/40
K36A)78AN utang usaha "p $2.,&&&
utang wesel "p .$&,&&&
utang bunga "p /#,/&&
)umlah kewajiban "p 20&,/&&
O+A!
odal, 9andoko "p #0,/&&
)umlah Kewajiban : odal "p $,#&.,&&&
8/19/2019 Neraca Lajur 1
15/40
Nera(a
+ebet Kredit "p %/,&&&
"p %0.,&&&
"p .&,&&&
"p /&,/&&
"p 0,&&&
111
111
111
111
"p $,#$/,/&&
111
111
111
"p %,$%,&&& "p %,##,&&&
"p #2,&&&
"p $,00%,&&&
"p $,#$/,/&&
"p #0,/&&
8/19/2019 Neraca Lajur 1
16/40
8/19/2019 Neraca Lajur 1
17/40
Kode Akun Akun
Nera(
+ebet kas "p #,/,&&&
piutang usaha "p 0,/&,&&&
adventensi dibayar dimuka "p 2&,&&&
perlengkapan kantor "p %&/,&&&
persediaan peralatan kantor "p .,.2&,&&&
akumulasi depr
utang usaha
pendapatan diterima dimuka
modal, tuan gamal
prive, tuan gamal "p $&,#&,&&&
pendapatan
beban bunga "p /,&,&&&
beban gaji "p %$,$$/,&&&
beban telepon "p $,&0&,&&&
"p /0,2//,&&&
advertensi yg terpakai
persediaan perlengkapan
depresiasi peralatan kantor
pendapatan
akumulasi depresiasi prlatan
A
!apo
per #$
pendapatan jasa
beban - beban '
beban gaji
beban bunga
beban telepon
jumlah beban
8/19/2019 Neraca Lajur 1
18/40
laba bersih
kas
piutang usaha
adventensi dibayar d
perlengkapan kantor
persediaan peralata
8/19/2019 Neraca Lajur 1
19/40
NERACA LAJUR
Saldo )urnal *enyesuaian Nera(a Sald
Kredit +ebet Kredit +ebet111
111
"p /&&,&&& "p &,&&&
"p /,&&& "p $%&,&&&
111
"p $,&&,&&&
"p 0,#/,&&&
"p $,$2&,&&& "p %&&,&&&
"p ,&&&,&&&
111
"p #,2&,&&&
111
111
111
"p /0,2//,&&&
"p /&&,&&& 111
"p /,&&& 111
"p 2#/,&&& 111
"p %&&,&&&
"p 2#/,&&&
"p $,.%&,&&& "p $,.%&,&&&
"p /.,2&,&&&
N4A"NUSA
ran !aba-"ugi
desember %&$&
"p #,2&,&&&
"p %$,$$/,&&&
"p /,&,&&&
"p $,&0&,&&&
"p %.,0$/,&&&
8/19/2019 Neraca Lajur 1
20/40
"p $0,%./,&&&
AN4A"NUSA
N3"ACA
6ednesday, )une #&, %&$&
AS34
"p #,/,&&& utang usaha
"p 0,/&,&&&
imuka "p &,&&&
"p $%&,&&& )umlah kewajiban
kantor "p .,.2&,&&&
odal, gamal
jumlah Aset "p $0,/,&&& )umlah Kewaj
8/19/2019 Neraca Lajur 1
21/40
+isesuaikan !aba 5 "ugi Ner
Kredit +ebet Kredit +ebet111
111
111
111
111
"p $,&&,&&&
"p 0,#/,&&&
"p 22&,&&&
"p ,&&&,&&&
111
"p #,2&,&&& 111
111
111
111
111
111
111
"p %&&,&&&
"p 2#/,&&&
"p /.,2&,&&& "p %.,0$/,&&& "p #,2&,&&&
"p $0,%./,&&&
"p #,2&,&&& "p #,2&,&&& "p #&,%./,&&&
AN4A"NUSA
!aporan *erubahan odal
#& )uni %&$&
odal
ditambah ' laba bersih "p $0,%./,&&&
dikurangi ' pengambilan prive
modal #$ agustus %&$&
8/19/2019 Neraca Lajur 1
22/40
K36A)78AN
"p 0,#/,&&&
"p 0,#/,&&&
O+A!
"p 2,/,&&&
iban : odal "p $0,%&,&&&
8/19/2019 Neraca Lajur 1
23/40
a(a
Kredit
"p $,&&,&&&
"p 0,#/,&&&
"p 22&,&&&
"p ,&&&,&&&
"p %&&,&&&
"p 2#/,&&&
"p $0,%./,&&&
"p #&,%./,&&&
"p ,&&&,&&&
"p %&,%./,&&&
"p $&,#&,&&&
"p 2,/,&&&
8/19/2019 Neraca Lajur 1
24/40
8/19/2019 Neraca Lajur 1
25/40
Kode Akun Akun
Nera(
+ebetkas "p $,&&&
piutang usaha "p 0,$&&
asuransi dibayar dimuka "p #.,2&&
kendaraan bermotor "p 2$&,&&&
akumulasi depr kendaraan
peralatan kantor "p %$,&&&
akmulasi depr prlatan
utang usaha
utang wesel
pendapatan diterima dimuka
modal, tuan sigit
prive, tuan sigit "p 2#,&&&
pendapatan
beban gaji "p $/%,&&&
beban sewa "p $0,#&&
beban reparasi dan pemeliharaan "p %2,0&&
beban bensin dan oli "p 0,&&&
beban telepon "p $,&&&
"p $,2&,2&&
beban depresiasi kendaraan
beban depresiasi prlatan
utang beban telepon
beban bunga wesel
beban asuransi
utang gaji
piutang pendapatan
utang bunga wesel
83N
8/19/2019 Neraca Lajur 1
26/40
!aporan !a
per #$ dese
pendapatan jasa
beban - beban '
beban gaji
beban sewa
beban rep : pmeliharaanbeban bensin : oli
beban telepon
beban depresiasi kendaraan
beban depresiasi prlatan
beban bunga wesel
beban asuransi
rugi bersih
AS3
kas
piutang
asuransi dibayar dimuka
kendaraan bermotor
peralatan kantor
piutang pendapatan
akumulasi depr kendaraan
akmulasi depr prlatan
jumlah aset
8/19/2019 Neraca Lajur 1
27/40
NERACA LAJUR
Saldo )urnal *enyesuaian Nera(a Sald
Kredit +ebet Kredit +ebet111
111
"p %,&&& "p $#,2&&
111
"p %&,&&& "p .&,&&&
111
"p ,2&& "p #,2&&
"p $&2,#&&
"p %/&,&&&
"p ,&& "p $,%/&
"p #%$,0&&
111
"p #.%,.&& "p /,2/&
"p ,&& "p $0&,&&
111
111
111
111 "p %,&&&
"p $,2&,2&&
"p .&,&&& 111
"p #,2&& 111
"p $,&&&
"p ##,&& 111
"p %,&&& 111
"p ,&&
"p ,.&& 111
"p ##,&&
"p $/2,0/& "p $/2,0/&
"p $,0%/,#&&
"A!!=
8/19/2019 Neraca Lajur 1
28/40
ba-"ugi
ber %&$&
"p #.,0/&
"p $/%,&&&
"p $0,#&&
"p %2,0&&"p 0,&&&
"p $,&&&
"p .&,&&&
"p #,2&&
"p ##,&&
"p %,&&&
"p $$,%&&
"p #%,//&
NUSACO
N3"ACA
4uesday, August #$, %&$&
K36A)78AN
"p $,&&& utang usaha
"p 0,$&& utang wesel
"p $#,2&& utang gaji
"p 2$&,&&& utang beban telepon
"p %$,&&& utang bunga wesel
"p ,.&&
"p 2&,&&&
"p $%,&&
"p /&%,&& modal
modal
"p /2/,2&& jumlah aset : modal
8/19/2019 Neraca Lajur 1
29/40
+isesuaikan !aba 5 "ugi Ner
Kredit +ebet Kredit +ebet111
111
111
111
"p 2&,&&&
111
"p $%,&&
"p $&2,#&&
"p %/&,&&&
"p .,$/&
"p #%$,0&&
111
"p #.,0/& 111
111
111
111
111
111
111
111
"p $,&&&
111
111
"p ,&&
111
"p ##,&&
"p $,0%/,#&& "p ##,0&& "p #.,0/&
"p /,2/& "p /,2/&
"p ##,0&& 111 "p $,%0,0/&
83N
8/19/2019 Neraca Lajur 1
30/40
!aporan *erubahan odal
#$ +esember %&$&
odal
dikurangi ' prive : rugi bersih
modal #$ agustus %&$&
"p $&2,#&&
"p %/&,&&&
"p ,&&
"p $,&&&
"p ##,&&
"p $/,$&&
"p $20,&/&
"p 0$$,$/&
8/19/2019 Neraca Lajur 1
31/40
a(a
Kredit
"p 2&,&&&
"p $%,&&
"p $&2,#&&
"p %/&,&&&
"p .,$/&
"p #%$,0&&
"p $,&&&
"p ,&&
"p ##,&&
"p $,%0,0/&
8/19/2019 Neraca Lajur 1
32/40
"p #%$,0&&
"p $%/,//&
"p $20,&/&
8/19/2019 Neraca Lajur 1
33/40
Kode Akun Akun
kaspiutang wesel
piutang bunga
perlengkapan
asuransi dibayar dimuka
peralatan kantor
akumulasi depr pralatan kantor
gedung
akumulasi depr gedung
tanah
utang usaha
utang bunga
utang gaji
pendpatan jasa diterima dimuka
utang wesel
modal, tuan hasan
prive, tuan hasan
pendapatan jasa
beban depresiasi peralatan kantor
beban depresiasi gedung
beban gaji
beban asuransi
beban iklan
beban perlengkapan
beban lain -lain
beban iklan
piutang pndapatan
depresiasi prlatan kantor
depresiasi gedung
akumulasi depresiasi peralatan
akumulasi depresiasi gedung
beban bunga
pendapatan bunga
8/19/2019 Neraca Lajur 1
34/40
8AS
!aporan l
per #$ des
pendapatanbeban beban '
beban gaji
beban asuransi
beban iklan
beban perlengkapan
beban lain -lain
laba bersih
8/19/2019 Neraca Lajur 1
35/40
Nera(a Saldo )urnal *enyesuaian
+ebet Kredit +ebet Kredit
"p $0.,&&&"p $,,&&&
"p /0,&&& "p $/,&&&
"p $.2,&&& "p #2,&&&
"p %,.$,&&&
"p $,$,&&&
"p /,/2&,&&&
"p #,#/0,&&&
"p $,#.&,&&&
"p $,.#,&&& "p 0,&&&
"p %%,&&&
"p 0&,&&&
"p 0&,&&&
"p $,.&,&&&
"p %,%2,&&&
"p #&,&&&
"p 22.,&&&
"p %$.,&&& "p 0&,&&&
"p #2,&&&
"p $&0,&&&
"p $/,&&&
"p $$#,&&&
"p $$,2/#,&&& "p $$,2/#,&&&
"p 0,&&&
"p $.,&&&
"p #&,&&&
"p $0&,&&&
"p #&,&&&
"p $0&,&&&
"p %%,&&&
"p $.,&&&
"p 022,&&& "p 022,&&&
8/19/2019 Neraca Lajur 1
36/40
A"A
ba - rugi
mber %&$&
"p 22.,&&& odal
ditambah ' laba bersi
"p %..,&&&
"p #2,&&& dikurangi ' pengambi
"p $&0,&&&
"p $/,&&& modal #$ agustus %&
"p $$#,&&&
"p //&,&&&
"p .,&&&
N3"
4uesday, Au
AS34
kas
piutang
asuransi dibayar dimuka
kendaraan bermotor
peralatan kantor
piutang pendapatan
akumulasi depr kendaraan "p 2&,&&&
akmulasi depr prlatan "p $%,&&
"p /&%,&&
jumlah aset
8/19/2019 Neraca Lajur 1
37/40
Nera(a Saldo +isesuaikan !aba 5 "ugi
+ebet Kredit +ebet Kredit
"p $0.,&&&"p $,,&&&
"p $,&&&
"p $&,&&&
"p %,.$,&&&
111
"p /,/2&,&&&
111
"p $,#.&,&&&
"p $,.2,&&&
111
111
111
111
111
"p #&,&&&
111 "p 22.,&&&
"p %..,&&& 111
"p #2,&&& 111
"p $&0,&&& 111
"p $/,&&& 111
"p $$#,&&& 111
"p 0,&&& 111
"p $.,&&&
"p #&,&&&
"p $0&,&&&
111
111
"p %%,&&& 111
111
"p $%,/2,&&& "p $%,/2,&&& "p /.,&&& "p 22.,&&&
"p $2,&&&
"p 22.,&&& 111
8/19/2019 Neraca Lajur 1
38/40
AN4A"NUSA
!aporan *erubahan odal
#& )uni %&$&
"p %,%2,&&&
h "p .,&&&
"p %,.0,&&&
lan prive "p #&,&&&
& "p %,20,&&&
ACA
ust #$, %&$&
K36A)78AN
"p $0.,&&& utang usaha "p $&2,#&&
"p 0,$&& utang wesel "p %/&,&&&
"p $#,2&& utang gaji "p ,&&
"p 2$&,&&& utang beban telepon "p $,&&&
"p %$,&&& utang bunga wesel "p ##,&&
"p ,.&&
"p $/,$&&
modal
modal "p $20,&/&
"p /2/,2&& jumlah aset : modal "p 0$$,$/&
8/19/2019 Neraca Lajur 1
39/40
Nera(a
+ebet Kredit
"p $0.,&&&"p $,,&&&
"p $,&&&
"p $&,&&&
"p %,.$,&&&
111
"p /,/2&,&&&
111
"p $,#.&,&&&
111
111
111
111
111
111
"p #&,&&&
"p $.,&&&
"p #&,&&&
"p $0&,&&&
111
111
111
111
"p $%,&%&,&&& "p $%,&%&,&&&
8/19/2019 Neraca Lajur 1
40/40
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